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Recent research has focused heavily on the practicality and feasibility of alternative architectures for supporting continuous auditing. In this paper, we explore the alternative architectures for continuous auditing that have been proposed in both the research and practice environments. We blend a focus on the practical realities of the current(More)
We dedicate this paper to the memory of our friend and colleague, Sally A. Webber, whose work provided the inspiration for this study. We would like to thank Richard Hatfield (associate editor), two anonymous referees, SUMMARY Auditing standards prescribe that the auditor should consider client management's attitude toward fraud when making fraud risk(More)
The problem pursued in this research is to continue to develop a numerical method for estimating an important quantity used in statistical analysis called a p–value. The problem pursued in this research is to continue the development of a numerical method for estimating an important quantity used in statistical analysis called a p–value for a general class(More)
The complex and interconnected world in which organizations operate presents many challenges to organizational sustainability and the traditional approaches audit firms use to assess the ongoing viability of their clients. We propose agent-based modeling (ABM) as a viable tool for auditors to account for the interaction of local and environmental factors to(More)
Managers of information systems have ethical, moral and legal obligations to protect their organization's intellectual property. They often look to frameworks such as the Control Objectives for Information and related Technology (CobIT) to guide them to what data needs to be secured or standards such as the ISO/IEC 27000 series to provide best practices(More)
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